(1) Option ABD: Foreign debt refers to the foreign currency debt undertaken by domestic institutions to non-residents, including overseas loans, bond issuance, international financial leasing, etc. (2) Option C: The outstanding principal balance of the foreign debt formed by the domestic debtor due to the guarantee performance under the foreign insurance and domestic loan shall not exceed the audited net assets at the end of last year. New chapter exercises, pre-test papers, complete high-quality question bank+examinee notes sharing, real-time update, and software testing, so the option ABCD is correct.